A Study on the Relationship between Budgetary Control Systems and Enterprise Size: Focusing on the Date Collected in 2001

Abstract

This essay aims to investigate the relationships between budgetary control systems and enterprise size in Japanese firms focusing on the data collected in 2001. We mailed our questionnaires to 512 Japanese and 254 Korean firms from October to November 2001. Japanese firms investigated were 512 manufacturing firms that were listed in the 'List of Personnel of Firms (Kaisha-shokuin-roku; Diamond-sha)'. 111 companies (21.5%) relied. The questionnaire consisted of five categories, Corporate strategy and organizational structure, Budgetary planning, Budgetary control, Incentive system, Overseas subsidiary management. This essay primarily discusses the budgetary planning, budgetary control and incentive systems. We classified the 111 samples based on the sales volume into 2 groups, the consolidated sales volume 200 billion yen or more and under the consolidated sales volume 200 billion yen. And then, we discuss the differences observed in budgetary systems of these two groups.